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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: compliance revenue recording: error penalties

Where an employer submits an additional return to NIC&EO that amends an original return, see COG915600 and COG915601, then error penalties should be considered.

Where NIC&EO submit such cases to compliance and it is decided to pursue such penalties then you should

  • register the case as an employer amendment
  • settle the penalty by contract settlement (penalty only) in Caseflow.